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Restructuring (Tables) | 12 Months Ended
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Dec. 31, 2020
Restructuring and Related Activities [Abstract] |
Summary of Activity in Restructuring Accounts | The summary of the activity in the restructuring liability for the year ended December 31, 2020 was as follows:
(in millions) | Balance at December 31, 2019 |  |  |  | Provision |  | Cash Expenditures |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2020
Employee termination costs(1) | $ | 10.7 |  |  |  |  | $ | 8.5 |  |  | $ | (11.1) |  |  | $ | — |  |  | $ | 8.1 |
Termination of lease agreements(2) | 0.6 |  |  |  |  | 1.5 |  |  | (0.7) |  |  | (0.4) |  |  | 1.0 |
Other(3) | 0.5 |  |  |  |  | 0.9 |  |  | (0.5) |  |  | (0.7) |  |  | 0.2 |
Total restructuring liability | $ | 11.8 |  |  |  |  | $ | 10.9 |  |  | $ | (12.3) |  |  | $ | (1.1) |  |  | $ | 9.3 |
(1) We expect the remaining $8.1 million employee termination costs to be substantially paid within the next twelve months. (2) We expect the remaining $1.0 million termination of lease costs to be substantially paid within the next twelve months. (3) We expect the remaining $0.2 million of other costs to be substantially paid in the next twelve months. The summary of the activity in the restructuring accounts for the year ended December 31, 2019 was as follows:
(in millions) | Balance at December 31, 2018 |  | Provision |  | Cash Expenditures |  |  |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2019
Employee termination costs | $ | 7.9 |  |  | $ | 10.9 |  |  | $ | (8.1) |  |  |  |  | $ | — |  |  | $ | 10.7 |
Termination of lease agreements | 1.8 |  |  | 0.5 |  |  | (1.7) |  |  |  |  | — |  |  | 0.6 |
Other | — |  |  | 0.6 |  |  | (0.1) |  |  |  |  | — |  |  | 0.5 |
Total restructuring liability | $ | 9.7 |  |  | $ | 12.0 |  |  | $ | (9.9) |  |  |  |  | $ | — |  |  | $ | 11.8 |
The summary of the activity in the restructuring accounts for the year ended December 31, 2018 was as follows:
(in millions) | Balance at December 31, 2017 |  |  |  | Provision |  | Cash Expenditures |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2018
Employee termination costs | $ | 12.0 |  |  |  |  | $ | 8.3 |  |  | $ | (12.1) |  |  | $ | (0.3) |  |  | $ | 7.9 |
Termination of lease agreements | 0.8 |  |  |  |  | 3.2 |  |  | (2.0) |  |  | (0.2) |  |  | $ | 1.8 |
Other | 0.5 |  |  |  |  | 0.2 |  |  | (0.6) |  |  | (0.1) |  |  | $ | — |
Total restructuring liability | $ | 13.3 |  |  |  |  | $ | 11.7 |  |  | $ | (14.7) |  |  | $ | (0.6) |  |  | $ | 9.7 |
Restructuring charges for the years ended December 31, 2020, 2019 and 2018 by reporting segment were as follows:
(in millions) | 2020 |  | 2019 |  | 2018
ACCO Brands North America | $ | 7.6 |  |  | $ | 5.6 |  |  | $ | 6.2 |
ACCO Brands EMEA | 0.6 |  |  | 2.3 |  |  | 4.9 |
ACCO Brands International | 2.6 |  |  | 2.7 |  |  | 0.6 |
Corporate | 0.1 |  |  | 1.4 |  |  | — |
Total restructuring charges | $ | 10.9 |  |  | $ | 12.0 |  |  | $ | 11.7 |

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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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